TERMIUM Plus®

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foreign tax deduction [1 record]

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Filter results by subject field

Alphabetical list of terms

Record 1 2017-08-03

English

Subject field(s)
  • Taxation
  • Accounting
CONT

The first amount to be determined in order to apply the "foreign tax deduction" under section 126 of the ["Income Tax Act"] is the amount of the tax for the year otherwise payable ... by the taxpayer.

French

Domaine(s)
  • Fiscalité
  • Comptabilité
CONT

Le premier montant à déterminer pour l'application de la «déduction pour impôt étranger» en application de l'article 126 de la [«Loi de l'impôt sur le revenu»] est celui de l'impôt payable par ailleurs par lui pour l'année.

OBS

déduction pour impôt étranger : terme tiré du mini-lexique «Droit fiscal» et reproduit avec l'autorisation du Centre de ressources en français juridique de l'Université de Saint-Boniface.

Spanish

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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